Hoketsu Co., Ltd. (562A), listed on TOKYO PRO Market and Fukuoka PRO Market, said its auditor Josui Kansa Hojin is scheduled to merge into SCS Kokusai Yugen Sekinin Kansa Hojin on Dec. 1, 2026, with the combined firm to be renamed Yugen Sekinin SCS Josui Kansa Hojin on the same day.
Josui Kansa Hojin will be the dissolving firm in the merger and SCS Kokusai Yugen Sekinin Kansa Hojin the surviving firm, the company said in a filing on Oct. 27. From Dec. 1, the renamed Yugen Sekinin SCS Josui Kansa Hojin will provide audit certification for the company's financial statements.
| Item | Surviving firm | Dissolving firm |
|---|---|---|
| Name | Yugen Sekinin SCS Josui Kansa Hojin | Josui Kansa Hojin |
| Address | Ark Mori Building, 1-12-32 Akasaka, Minato-ku, Tokyo | 2-6-50 Daimyo, Chuo-ku, Fukuoka |
The filing lists the same two engagement partners for both firms. It said the surviving firm is registered under the listed company auditor registration system established under the Certified Public Accountants Act.
The disclosure was made under Article 128, Paragraph 3 of the Tokyo Stock Exchange's special provisions of its securities listing regulations for specified listed securities.
The merger and name change are scheduled to take effect on Dec. 1, 2026, from which date the renamed firm will serve as the company's auditor.
| Hikari Tsushin, Inc. | |
| Offer price | ¥1,000 per common share |
| M&A / TOB | 1 |
| Guidance | 0 |
| Buybacks | 0 |
| Dividends | 0 |
| Capital | 0 |
| Earnings | 0 |
| People | 0 |
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